Abstract:

The purpose of this article is to develop new and improve existing theoretical foundations and practical measures to implement the tax planning system at the enterprise, taking into account the analysis of its efficiency. The problems of taxation and the direction of its influence on the efficiency of financial and economic activity of enterprises are one of the most actual issues of modern Ukrainian financial management. From the point of view of taxation, the whole process of activity of business entities is characterized by the emergence and change of tax relations. It is necessary to predict the appearance of such tax relations in order to influence them, even before carrying out the respective business operations.

Tax planning reduces the uncertainty of the future tax expenditures of economic entities and the degree of their adaptation to an aggressive environment. That is why the peculiarities of the taxation process, its importance for the economy of the country as a whole and for each taxpayer in particular, make it necessary to distinguish the tax payment management system into an independent branch of financial management and a separate scientific and practical direction of economic thought in Ukraine.